問題一覧
1
Accounts payable
current liability
2
Short term notes payable
current liability
3
Acceptances payable
current payable
4
Liabilities under trust receipts
current liability
5
Deposits and advances
current liability
6
Current portion of long term debt
current liability
7
Accured liabilities
current liability
8
Income tax payable
current liability
9
Dividends payable
current liability
10
Credit balances in customers accounts
current liability
11
Deferred revenue
current liability
12
Provisions expected to be settled within 12 months
current liability
13
Bonds payable
non current liability
14
Mortgage loans payable
non current liability
15
Long term notes payable
non current liability
16
Liability under finance leases not due within 12 months
non current liability
17
Long term deferred revenue
non current liability
18
Payables
financial liability
19
Lease liabilities
financial liability
20
Held for trading liabilities and derivative liabilities
financial liability
21
Redeemable preference shares issues
financial liability
22
Security deposits and other returnable deposits
financial liability
23
Accured payables
financial liability
24
Unearned revenues that are to be settled through future delivery of goods or provisions of services
non financial liability
25
Waranty obligations that are to be settled through future delivery of goods or provisions of services
non financial liability
26
Taxes payable
non financial liability
27
SSS payable
non financial liability
28
PhilHealth payable
non financial liability
29
PAGIBIG payable
non financial liability
30
Constructive obligations
non financial liability
31
Commodity contracts that cannot be settled net in cash or other financial instrument but only through commodity exchange
non financial liability
32
Commodity contracts that can be settled net in cash other financial instrument
financial liability
33
is "any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.
equity instrument
34
are preferred stocks which the holder has the right to redeem at a set date
redeemable preference shares
35
are preferred stocks which the issuer has the right to call at a set date.
callable preference shares
36
Financial liabilities are initially measured at
fair value minus transaction cost
37
Financial liabilities classified as FVPL are initially measured at
fair value
38
Interest payable
current liability
39
Rental fees
current liability
40
Pension obligations
non current liability
41
Unearned rent revenue would normally appear in the statement of financial position as
current liability
42
Employment taxes are due for settlement in 15 months time
current liability
43
Loans payable
financial liability
44
Accounts payable
financial liability
45
Bonds payable
financial liability
46
Accured payable
financial liability
47
Obligations arising from statutory requirements
non financial liability
48
Warranty obligations
non financial liability
49
Unearned or deferred revenues
non financial liability
50
Commodity contracts that either cannot be settled in cash or which are expected to be settled by commodity exchange
non financial liability
51
Bank overdraft
current liability
52
Deferred tax liability
non current liability
53
Currently maturing obligation
current liability
54
Obligations that is payable in demand
current liability